1981 (7) TMI 233

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.... himself and (2) his father late Narasing Prasad against Order No. 32/CUS/80, dated 7-10-1980 passed by the Additional Collector of Customs, Indo-Nepal Border, Muzaffarpur. 2. By the above order, the Additional Collector (i) confiscated absolutely the seized primary gold and ornaments under section 71 of the Gold (Control) Act, 1968; (ii) confiscated the seized Indian currency amounting to &#8377....

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.... personal hearing. 6. The Board finds that the Additional Collector had relied upon the following evidence for concluding that the currency in question was the sale proceeds of smuggled gold : 6(a) There was information that the appellants were receiving foreign gold and selling it after converting it into primary gold; (b) There was specific information that they had received a consignment of ....